26 U.S. Code § 6033 - Returns by exempt organizations

Except as provided in paragraph (3), every organization exempt from taxation under section
501(a) shall file an annual return, stating specifically the items of gross income, receipts, and disbursements, and such other information for the purpose of carrying out the internal revenue laws as the Secretary may by forms or regulations prescribe, and shall keep such records, render under oath such statements, make such other returns, and comply with such rules and regulations as the Secretary may from time to time prescribe; except that, in the discretion of the Secretary, any organization described in section
401(a) may be relieved from stating in its return any information which is reported in returns filed by the employer which established such organization.

(2) Being a party to certain reportable transactions

Every tax-exempt entity described in section
4965(c) shall file (in such form and manner and at such time as determined by the Secretary) a disclosure of—

(A)such entity’s being a party to any prohibited tax shelter transaction (as defined in section
4965(e)), and

(B)the identity of any other party to such transaction which is known by such tax-exempt entity.

(3) Exceptions from filing

(A) Mandatory exceptions

Paragraph (1) shall not apply to—

(i)churches, their integrated auxiliaries, and conventions or associations of churches,

(ii)any organization (other than a private foundation, as defined in section
509(a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than $5,000, or

(iii)the exclusively religious activities of any religious order.

(B) Discretionary exceptions

The Secretary may relieve any organization required under paragraph (1) (other than an organization described in section
509(a)(3)) to file an information return from filing such a return where he determines that such filing is not necessary to the efficient administration of the internal revenue laws.

(iii)a charitable organization, or an organization for the prevention of cruelty to children or animals, described in section
501(c)(3), if such organization is supported, in whole or in part, by funds contributed by the United States or any State or political subdivision thereof, or is primarily supported by contributions of the general public;

(iv)an organization described in section
501(c)(3), if such organization is operated, supervised, or controlled by or in connection with a religious organization described in clause (i);

(vi)an organization described in section
501(c)(1), if such organization is a corporation wholly owned by the United States or any agency or instrumentality thereof, or a wholly-owned subsidiary of such a corporation.

(b) Certain organizations described in section
501(c)(3)

Every organization described in section
501(c)(3) which is subject to the requirements of subsection (a) shall furnish annually information, at such time and in such manner as the Secretary may by forms or regulations prescribe, setting forth—

(1)its gross income for the year,

(2)its expenses attributable to such income and incurred within the year,

(3)its disbursements within the year for the purposes for which it is exempt,

(4)a balance sheet showing its assets, liabilities, and net worth as of the beginning of such year,

(5)the total of the contributions and gifts received by it during the year, and the names and addresses of all substantial contributors,

(6)the names and addresses of its foundation managers (within the meaning of section
4946(b)(1)) and highly compensated employees,

(7)the compensation and other payments made during the year to each individual described in paragraph (6),

(8)in the case of an organization with respect to which an election under section
501(h) is effective for the taxable year, the following amounts for such organization for such taxable year:

(9)such other information with respect to direct or indirect transfers to, and other direct or indirect transactions and relationships with, other organizations described in section
501(c) (other than paragraph (3) thereof) or section
527 as the Secretary may require to prevent—

(A)diversion of funds from the organization’s exempt purpose, or

(B)misallocation of revenues or expenses,

(10)the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amounts (if any) of reimbursements paid by the organization during the taxable year with respect to taxes imposed on any such organization manager under any of such provisions):

(C)section
4955 (relating to taxes on political expenditures of section
501(c)(3) organizations), except to the extent that, by reason of section
4962, the taxes imposed under such section are not required to be paid or are credited or refunded, and

(D)section
4959 (relating to taxes on failures by hospital organizations),

(11)the respective amounts (if any) of—

(A)the taxes imposed with respect to the organization on any organization manager, or any disqualified person, during the taxable year under section
4958 (relating to taxes on private excess benefit from certain charitable organizations), and

(B)reimbursements paid by the organization during the taxable year with respect to taxes imposed under such section,

except to the extent that, by reason of section
4962, the taxes imposed under such section are not required to be paid or are credited or refunded,

(12)such information as the Secretary may require with respect to any excess benefit transaction (as defined in section
4958),

(13)such information with respect to disqualified persons as the Secretary may prescribe,

(14)such information as the Secretary may require with respect to disaster relief activities, including the amount and use of qualified contributions to which section
1400S(a) applies,

(15)in the case of an organization to which the requirements of section
501(r) apply for the taxable year—

(A)a description of how the organization is addressing the needs identified in each community health needs assessment conducted under section
501(r)(3) and a description of any such needs that are not being addressed together with the reasons why such needs are not being addressed, and

(B)the audited financial statements of such organization (or, in the case of an organization the financial statements of which are included in a consolidated financial statement with other organizations, such consolidated financial statement).[1]

(16)such other information for purposes of carrying out the internal revenue laws as the Secretary may require.

For purposes of paragraph (8), if section
4911(f) applies to the organization for the taxable year, such organization shall furnish the amounts with respect to the affiliated group as well as with respect to such organization.

(c) Additional provisions relating to private foundations

In the case of an organization which is a private foundation (within the meaning of section
509(a))—

(1)the Secretary shall by regulations provide that the private foundation shall include in its annual return under this section such information (not required to be furnished by subsection (b) or the forms or regulations prescribed thereunder) as would have been required to be furnished under section
6056 (relating to annual reports by private foundations) as such section
6056 was in effect on January 1, 1979, and

(2)the foundation managers shall furnish copies of the annual return under this section to such State officials, at such times, and under such conditions, as the Secretary may by regulations prescribe.

Nothing in paragraph (1) shall require the inclusion of the name and address of any recipient (other than a disqualified person within the meaning of section
4946) of 1 or more charitable gifts or grants made by the foundation to such recipient as an indigent or needy person if the aggregate of such gifts or grants made by the foundation to such recipient during the year does not exceed $1,000.

The following organizations shall comply with the requirements of this section in the same manner as organizations described in section
501(c)(3) which are exempt from tax under section
501(a):

(1) Nonexempt charitable trusts

A trust described in section
4947(a)(1) (relating to nonexempt charitable trusts).

(2) Nonexempt private foundations

A private foundation which is not exempt from tax under section
501(a).

(e) Special rules relating to lobbying activities

(1) Reporting requirements

(A) In general

If this subsection applies to an organization for any taxable year, such organization—

(i)shall include on any return required to be filed under subsection (a) for such year information setting forth the total expenditures of the organization to which section
162(e)(1) applies and the total amount of the dues or other similar amounts paid to the organization to which such expenditures are allocable, and

(ii)except as provided in paragraphs (2)(A)(i) and (3), shall, at the time of assessment or payment of such dues or other similar amounts, provide notice to each person making such payment which contains a reasonable estimate of the portion of such dues or other similar amounts to which such expenditures are so allocable.

(B) Organizations to which subsection applies

(i)In general
This subsection shall apply to any organization which is exempt from taxation under section
501 other than an organization described in section
501(c)(3).

(ii)Special rule for in-house expenditures
This subsection shall not apply to the in-house expenditures (within the meaning of section 162(e)(5)(B)(ii)) of an organization for a taxable year if such expenditures do not exceed $2,000. In determining whether a taxpayer exceeds the $2,000 limit under this clause, there shall not be taken into account overhead costs otherwise allocable to activities described in subparagraphs (A) and (D) of section
162(e)(1).

(iii)Coordination with section
527(f)This subsection shall not apply to any amount on which tax is imposed by reason of section
527(f).

(C) Allocation

For purposes of this paragraph—

(i)In general
Expenditures to which section
162(e)(1) applies shall be treated as paid out of dues or other similar amounts to the extent thereof.

(ii)Carryover of lobbying expenditures in excess of dues
If expenditures to which section
162(e)(1) applies exceed the dues or other similar amounts for any taxable year, such excess shall be treated as expenditures to which section
162(e)(1) applies which are paid or incurred by the organization during the following taxable year.

(2) Tax imposed where organization does not notify

(A) In general

If an organization—

(i)elects not to provide the notices described in paragraph (1)(A) for any taxable year, or

(ii)fails to include in such notices the amount allocable to expenditures to which section
162(e)(1) applies (determined on the basis of actual amounts rather than the reasonable estimates under paragraph (1)(A)(ii)),

then there is hereby imposed on such organization for such taxable year a tax in an amount equal to the product of the highest rate of tax imposed by section
11 for the taxable year and the aggregate amount not included in such notices by reason of such election or failure.

(B) Waiver where future adjustments made

The Secretary may waive the tax imposed by subparagraph (A)(ii) for any taxable year if the organization agrees to adjust its estimates under paragraph (1)(A)(ii) for the following taxable year to correct any failures.

(C) Tax treated as income tax

For purposes of this title, the tax imposed by subparagraph (A) shall be treated in the same manner as a tax imposed by chapter 1 (relating to income taxes).

(3) Exception where dues generally nondeductible

Paragraph (1)(A) shall not apply to an organization which establishes to the satisfaction of the Secretary that substantially all of the dues or other similar amounts paid by persons to such organization are not deductible without regard to section
162(e).

(f) Certain organizations described in section
501(c)(4)

Every organization described in section
501(c)(4) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a) the information referred to in paragraphs (11), (12) and (13) of subsection (b) with respect to such organization.

(g) Returns required by political organizations

(1) In general

This section shall apply to a political organization (as defined by section
527(e)(1)) which has gross receipts of $25,000 or more for the taxable year. In the case of a political organization which is a qualified State or local political organization (as defined in section
527(e)(5)), the preceding sentence shall be applied by substituting “$100,000” for “$25,000”.

(2) Annual returns

Political organizations described in paragraph (1) shall file an annual return—

(A)containing the information required, and complying with the other requirements, under subsection (a)(1) for organizations exempt from taxation under section
501(a), with such modifications as the Secretary considers appropriate to require only information which is necessary for the purposes of carrying out section
527, and

(B)containing such other information as the Secretary deems necessary to carry out the provisions of this subsection.

(3) Mandatory exceptions from filing

Paragraph (2) shall not apply to an organization—

(A)which is a State or local committee of a political party, or political committee of a State or local candidate,

(B)which is a caucus or association of State or local officials,

(C)which is an authorized committee (as defined in section 301(6) of the Federal Election Campaign Act of 1971) of a candidate for Federal office,

(D)which is a national committee (as defined in section 301(14) of the Federal Election Campaign Act of 1971) of a political party,

(E)which is a United States House of Representatives or United States Senate campaign committee of a political party committee,

(F)which is required to report under the Federal Election Campaign Act of 1971 as a political committee (as defined in section 301(4) of such Act), or

(G)to which section
527 applies for the taxable year solely by reason of subsection (f)(1) of such section.

(4) Discretionary exception

The Secretary may relieve any organization required under paragraph (2) to file an information return from filing such a return if the Secretary determines that such filing is not necessary to the efficient administration of the internal revenue laws.

(h) Controlling organizations

Each controlling organization (within the meaning of section
512(b)(13)) which is subject to the requirements of subsection (a) shall include on the return required under subsection (a)—

(1)any interest, annuities, royalties, or rents received from each controlled entity (within the meaning of section
512(b)(13)),

(2)any loans made to each such controlled entity, and

(3)any transfers of funds between such controlling organization and each such controlled entity.

(i) Additional notification requirements

Any organization the gross receipts of which in any taxable year result in such organization being referred to in subsection (a)(3)(A)(ii) or (a)(3)(B)—

(1)shall furnish annually, in electronic form, and at such time and in such manner as the Secretary may by regulations prescribe, information setting forth—

(F)evidence of the continuing basis for the organization’s exemption from the filing requirements under subsection (a)(1), and

(2)upon the termination of the existence of the organization, shall furnish notice of such termination.

(j) Loss of exempt status for failure to file return or notice

(1) In general

If an organization described in subsection (a)(1) or (i) fails to file an annual return or notice required under either subsection for 3 consecutive years, such organization’s status as an organization exempt from tax under section
501(a) shall be considered revoked on and after the date set by the Secretary for the filing of the third annual return or notice. The Secretary shall publish and maintain a list of any organization the status of which is so revoked.

(2) Application necessary for reinstatement

Any organization the tax-exempt status of which is revoked under paragraph (1) must apply in order to obtain reinstatement of such status regardless of whether such organization was originally required to make such an application.

(3) Retroactive reinstatement if reasonable cause shown for failure

If, upon application for reinstatement of status as an organization exempt from tax under section
501(a), an organization described in paragraph (1) can show to the satisfaction of the Secretary evidence of reasonable cause for the failure described in such paragraph, the organization’s exempt status may, in the discretion of the Secretary, be reinstated effective from the date of the revocation under such paragraph.

(k) Additional provisions relating to sponsoring organizations

Every organization described in section
4966(d)(1) shall, on the return required under subsection (a) for the taxable year—

(1)list the total number of donor advised funds (as defined in section
4966(d)(2)) it owns at the end of such taxable year,

(2)indicate the aggregate value of assets held in such funds at the end of such taxable year, and

(3)indicate the aggregate contributions to and grants made from such funds during such taxable year.

(l) Additional provisions relating to supporting organizations

Every organization described in section
509(a)(3) shall, on the return required under subsection (a)—

(1)list the supported organizations (as defined in section
509(f)(3)) with respect to which such organization provides support,

(2)indicate whether the organization meets the requirements of clause (i), (ii), or (iii) of section
509(a)(3)(B), and

(3)certify that the organization meets the requirements of section
509(a)(3)(C).

(m) Additional information required from CO–OP insurers

An organization described in section
501(c)(29) shall include on the return required under subsection (a) the following information:

(1)The amount of the reserves required by each State in which the organization is licensed to issue qualified health plans.

For reporting requirements as to certain liquidations, dissolutions, terminations, and contractions, see section
6043(b). For provisions relating to penalties for failure to file a return required by this section, see section
6652(c).

For provisions relating to information required in connection with certain plans of deferred compensation, see section
6058.

The Federal Election Campaign Act of 1971, referred to in subsec. (g)(3)(F), is Pub. L. 92–225, Feb. 7, 1972, 86 Stat. 3, as amended, which is classified principally to chapter 14 (§ 431 et seq.) of Title 2, The Congress. Section 301 of the Act is classified to section
431 of Title
2. For complete classification of this Act to the Code, see Short Title note set out under section
431 of Title
2 and Tables.

Codification

Sections 1205(b)(1), 1223(a), (b), 1235(a)(1), and 1245(a), (b) ofPub. L. 109–280, which directed the amendment of section
6033 without specifying the act to be amended, were executed to this section, which is section 6033 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.

2002—Subsec. (g). Pub. L. 107–276reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of a political organization required to file a return under section
6012(a)(6)—

“(1) such organization shall file a return—

“(A) containing the information required, and complying with the other requirements, under subsection (a)(1) for organizations exempt from taxation under section
501(a), and

“(B) containing such other information as the Secretary deems necessary to carry out the provisions of this subsection, and

1998—Subsec. (c). Pub. L. 105–277inserted “and” at end of par. (1), redesignated par. (3) as (2), and struck out former par. (2) which read as follows: “a copy of the notice required by section
6104(d) (relating to public inspection of private foundations’ annual returns), together with proof of publication thereof, shall be filed by the foundation together with the annual return under this section, and”.

1997—Subsec. (b)(10). Pub. L. 105–34, § 1603(b)(1)(A), in introductory provisions, substituted “the respective amounts (if any) of the taxes imposed on the organization, or any organization manager of the organization, during the taxable year under any of the following provisions (and the respective amounts (if any) of reimbursements paid by the organization during the taxable year with respect to taxes imposed on any such organization manager under any of such provisions):” for “the respective amounts (if any) of the taxes paid by the organization during the taxable year under the following provisions:”.

Subsec. (b)(10)(C). Pub. L. 105–34, § 1603(b)(1)(B), inserted at end “except to the extent that, by reason of section
4962, the taxes imposed under such section are not required to be paid or are credited or refunded,”.

Subsec. (b)(11). Pub. L. 105–34, § 1603(b)(2), amended par. (11) generally. Prior to amendment, par. (11) read as follows: “the respective amounts (if any) of the taxes paid by the organization, or any disqualified person with respect to such organization, during the taxable year under section
4958 (relating to taxes on private excess benefit from certain charitable organizations),”.

1969—Subsec. (a). Pub. L. 91–172, § 101(d)(1), added churches, their integrated auxiliaries, conventions or associations of churches, religious activities of religious orders, and organizations that normally have gross yearly receipts of not more than $5,000, to list of exempt organizations that were excepted from filing information returns, gave the Secretary or his delegate discretion to so except any such organization, and shortened list of educational organizations so excepted.

Subsec. (b)(4). Pub. L. 91–172, § 101(d)(2)(B), (j)(30), redesignated par. (7) as (4) and struck out “and” at end. Former par. (4), making accumulation of income within year as an item of information to be furnished, was struck out.

Subsec. (b)(5). Pub. L. 91–172, § 101(d)(2)(B), (C), substituted total of contributions and gifts received during year and contributors’ names and addresses for aggregate accumulation of income at beginning of year as item of information to be furnished.

Subsec. (b)(6). Pub. L. 91–172, § 101(d)(2)(B), (C), substituted names and addresses of foundation managers for disbursements out of principal in current and prior years as item of information to be furnished.

Amendment by section 9007(d) ofPub. L. 111–148applicable to taxable years beginning after Mar. 23, 2010, see section 9007(f)(1) ofPub. L. 111–148, set out as a note under section
501 of this title.

Effective Date of 2008 Amendment

Pub. L. 110–343, div. C, title VII, § 703(b),Oct. 3, 2008, 122 Stat. 3919, provided that: “The amendments made by this section [amending this section] shall apply to returns the due date for which (determined without regard to any extension) occurs after December 31, 2008.”

Effective Date of 2006 Amendment

Pub. L. 109–280, title XII, § 1205(c)(2),Aug. 17, 2006, 120 Stat. 1068, provided that: “The amendments made by subsection (b) [amending this section] shall apply to returns the due date (determined without regard to extensions) of which is after the date of the enactment of this Act [Aug. 17, 2006].”

Pub. L. 109–280, title XII, § 1223(f),Aug. 17, 2006, 120 Stat. 1091, provided that: “The amendments made by this section [amending this section and sections
6652 and
7428 of this title] shall apply to notices and returns with respect to annual periods beginning after 2006.”

Pub. L. 109–280, title XII, § 1235(a)(2),Aug. 17, 2006, 120 Stat. 1101, provided that: “The amendments made by this subsection [amending this section] shall apply to returns filed for taxable years ending after the date of the enactment of this Act [Aug. 17, 2006].”

Pub. L. 109–280, title XII, § 1245(c),Aug. 17, 2006, 120 Stat. 1108, provided that: “The amendments made by this section [amending this section] shall apply to returns filed for taxable years ending after the date of the enactment of this Act [Aug. 17, 2006].”

Amendment by Pub. L. 109–222applicable to disclosures the due date for which are after May 17, 2006, see section 516(d)(2) ofPub. L. 109–222, set out as an Effective Date note under section
4965 of this title.

Amendment by Pub. L. 106–230applicable to returns for taxable years beginning after June 30, 2000, see section 3(d) ofPub. L. 106–230, set out as a note under section
6012 of this title.

Effective Date of 1998 Amendment

Amendment by Pub. L. 105–277applicable to requests made after the later of Dec. 31, 1998, or the 60th day after the Secretary of the Treasury first issues the regulations referred to in section
6104(d)(4) of this title, see section 1004(b)(3) ofPub. L. 105–277, set out as a note under section
6104 of this title.

Effective Date of 1997 Amendment

Amendment by Pub. L. 105–34effective as if included in the provisions of the Taxpayer Bill of Rights 2, Pub. L. 104–168, to which such amendment relates, see section 1603(c) ofPub. L. 105–34, set out as a note under section
4962 of this title.

Effective Date of 1996 Amendments

Amendment by Pub. L. 104–188effective as if included in the provision of the Revenue Reconciliation Act of 1993, Pub. L. 103–66, §§ 13001–13444, to which such amendment relates, see section 1703(o) ofPub. L. 104–188, set out as a note under section
39 of this title.

Pub. L. 104–168, title XIII, § 1312(c),July 30, 1996, 110 Stat. 1479, provided that: “The amendments made by this section [amending this section] shall apply to returns for taxable years beginning after the date of the enactment of this Act [July 30, 1996].”

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–66applicable to amounts paid or incurred after Dec. 31, 1993, see section 13222(e) ofPub. L. 103–66, set out as a note under section
162 of this title.

Amendment by Pub. L. 99–514applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) ofPub. L. 99–514, set out as an Effective Date note under section
6721 of this title.

Effective Date of 1980 Amendment

Pub. L. 96–603, § 1(f),Dec. 28, 1980, 94 Stat. 3505, provided that: “The amendments made by this section [amending this section and sections
6034,
6104,
6652,
6685, and
7207 of this title and repealing section
6056 of this title] shall apply to taxable years beginning after December 31, 1980.”

Effective Date of 1976 Amendment

Amendment by section 1307(a)(4) ofPub. L. 94–455effective on or after Oct. 4, 1976, see section 1307(e)(6) ofPub. L. 94–455, set out as a note under section
501 of this title.

“(1) Notice requirement.—The Secretary of the Treasury shall notify in a timely manner every organization described in section 6033(i) of the Internal Revenue Code of 1986 (as added by this section) of the requirement under such section 6033(i) and of the penalty established under section 6033(j) of such Code—

“(A) by mail, in the case of any organization the identity and address of which is included in the list of exempt organizations maintained by the Secretary, and

“(B) by Internet or other means of outreach, in the case of any other organization.

“(2) Loss of status penalty for failure to file return.—The Secretary of the Treasury shall publicize, in a timely manner in appropriate forms and instructions and through other appropriate means, the penalty established under section 6033(j) of such Code for the failure to file a return under subsection (a)(1) or (i) ofsection
6033 of such Code.”

Written determinations for this section

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.

Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.